Accounting for currency transactions in 1C 8.2 example. Accounting info
STEP-BY-STEP INSTRUCTION
Filling out the section Payment decryption:
- Line Agreement– the basis for transferring funds to the bank for the purchase of currency;
- Line Settlement account– the account to which the posting will be made when purchasing currency, 57.02 “Purchase foreign currency»;
- Line Cash flow item– article from ;
When posting the document, a posting was generated to the debit of account 57.02 “Purchase of foreign currency” from the credit of account 51 “Current accounts”.
Create a document - menu Bank- - button "Add" - document selection Receipt to the current account– type of operation Purchasing foreign currency.
Filling out the header:
- Line Bank account– foreign currency account to which the purchased currency is credited;
Filling out the section Payment decryption(Fig. 428):
- Line Counterparty agreement– the basis for crediting currency to our account;
- Line Currency acquisition rate– the rate at which the bank purchases currency for us;
- Line Central Bank exchange rate on the date of currency acquisition– Central Bank exchange rate valid on the date of currency acquisition;
- Line Amount in rubles at the acquisition rate– the ruble amount that the bank needed to purchase currency;
- Check mark in the field Reflect the difference in exchange rates as expenses– when posting a document, exchange rate differences will be reflected in expense accounts;
- Line Bank account– the account through which payments for the purchase of currency are made, 57.02 “Purchase of foreign currency”;
When posting the document, a posting was created on the credit of account 57.02 “Purchase of foreign currency” to the debit of account 52 “Currency accounts”.
Formation of SALT for account 57.02 “Purchase of foreign currency” (Fig. 430):
- Menu Reports – Account balance sheet;
- Line Check– 57.02 count;
Settlements on account 57.02 “Purchase of foreign currency” are closed. There were no exchange rate differences, because the currency acquisition rate and the Central Bank rate are the same, and the operation was carried out on the same day. In other cases, exchange rate differences may arise.
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In this article we will step by step analyze how to correctly reflect the purchase of foreign currency in the 1C: Enterprise Accounting program, edition 3.0.
To purchase currency in 1C 3.0 from an organization, at least two must be entered into the database current accounts, one in rubles, the second in the currency that you plan to purchase. You can enter them in the organization’s card by clicking on the Bank accounts link.
The first stage of purchasing currency in 1C: Accounting
Executing a payment order, followed by sending it to the bank for the purpose of purchasing currency. In the 1C program you need to enter a Payment order.
The counterparty is the bank from which the currency is purchased; accordingly, the bank must be selected in the Buyer line. Amount – the amount of payment in rubles, for example, we need to purchase 10,000 dollars at the rate of 62 rubles, we indicate the amount of 620,000 rubles.
To display a printed form, use the Payment Order button (if it is not there, see the Print button). This document is intended specifically for preparing a printed document and is not mandatory in the 1C program, because he himself does not form any movements and does not create any postings.
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The second stage of purchasing currency in 1C Accounting
Reflections of the bank debiting from the company's account the amount specified in the payment order submitted to it. In 1C, this operation is displayed using Write-off from a current account. You can add it to the list bank statements using the Write Off button. When you click it, a new document form opens.
Filling features:
Type of operation in this case Other settlements with counterparties.
Part of the information (organization, counterparty, accounts) corresponds to a previously issued and transmitted order, according to which the bank carries out the movement operation Money belonging to the organization.
In the Agreement field, the agreement concluded by the organization with the bank is indicated, type of agreement Other, currency - Russian ruble.
Accounts: accounting - 51, settlements 57.02. Please note that to use account 57, the option to use account 57 when moving funds must be enabled in the organization’s accounting policy. If account 67 is not used, the settlement account is 76.09 instead.
Stage three of purchasing currency in 1C
The bank purchases foreign currency. Here the amount is converted into ruble equivalent, and for correct calculation it is necessary to maintain up-to-date exchange rate data in the database. The purchase of currency in 1C Accounting is registered with the document Receipt to the current account (the same list of bank statements, but the button in this case is Receipt, not Write-off).
Filling features:
Type of transaction – Purchase of foreign currency;
The organization, counterparty, agreement are the same as those indicated when performing the write-off, but the bank account is no longer in rubles, but in foreign currency.
Settlement account 57.02
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As an example, we can consider a situation in which it is necessary to sell 900 dollars and exchange them for rubles. The buyer is VTB Bank. To carry out this operation, you will need two reference books:
- Counterparty bank and foreign exchange agreement with it;
- An organization that sells currency and its accounts (ruble and foreign currency).
The sale of currency is carried out in two successive stages:
- Debiting funds from the company's foreign currency account;
- Receipt of funds into a ruble current account from the bank.
The process of filling out the relevant documents involves performing the following set of actions:
Debiting from current account
Basically, when creating this document, users take as a basis payment order. Meanwhile, registration is also possible directly by creating the document “Write-off from the current account”.
The main columns that require attention are “Type of transaction” - “Other settlements with the counterparty” and “Settlement account”, located in the tabular section. It indicates account 57.22 “Sales of foreign currency”.
The funds are sent to the bank, where the payment is processed, after which the ruble funds are re-credited to the organization’s account.
The created document must be posted, after which the system will create the corresponding accounting entries.
Receipts from the sale of foreign currency
After the funds have been deposited into the organization's account, the receipt must be reflected. In most cases, a download from the client bank is used for this. In this case, it is advisable to additionally check the details filled in by the program automatically.
A fully completed document has the following appearance.
The main attention should be paid to the following graphs:
- Type of transaction – “Proceeds from the sale of foreign currency”;
- Agreement – entered identical to the agreement in the write-off document;
- Currency exchange rate;
- .Settlement account - you need to check that the data is reflected in account 57.22
After posting the document, the system generates the corresponding accounting entries.
Buying currency in 1C
The process of purchasing currency is essentially identical to selling it. Only first, funds are debited from the ruble account, and then credited to the foreign currency account. Among the nuances that require attention, it is necessary to highlight:
- Type of write-off transaction – “Other settlements with the counterparty”;
- Type of receipt transaction - “Purchase of foreign currency”;
- Settlement account – 57.02.
Accounting
According to the Chart of Accounts and the Instructions for its application, account 52 “Currency accounts” is intended to summarize information on the availability and movement of foreign currency in foreign currency accounts opened in authorized banks in Russia or in banks outside its borders. Analytical accounting for account 52 “Currency accounts” is maintained for each account that is opened for storing funds in foreign currency.
To keep records of transactions with foreign currency, an organization has the right to use account 57 “Transfers in transit”, but if the debit of rubles from the account, their sale and crediting of currency occur on the same day, then account 57 may not be used. In this case, the transfer of rubles for the purchase of foreign currency is formalized accounting entry: Dt 76 – Kt 51, and receipt of purchased currency to the current account: Dt 52 – Kt 76.
Accounting foreign exchange transactions regulated by PBU 3/2006. Accounting entries for the organization's foreign currency accounts, as well as for transactions in foreign currency, are made in rubles in amounts determined by converting foreign currency at the Bank of Russia exchange rate valid on the date of the transaction (clause 4, clause 5 of PBU 3/2006) .
Receipts from the sale of foreign currency are recognized as other income of the organization (clause 7 of PBU 9/99), and expenses associated with the sale of foreign currency are recognized as other expenses (clause 11 of PBU 10/99).
If the currency selling rate deviates from the Bank of Russia rate, the following arise in accounting:
- expenses in the form of negative exchange rate differences if the Bank of Russia exchange rate is higher than the rate at which the currency was sold;
- income in the form of a positive exchange rate difference if the Bank of Russia exchange rate is lower than the foreign exchange selling rate.
The bank's commission for the sale of foreign currency is also included in other expenses (clause 11 of PBU 10/99).
Tax accounting
For profit tax purposes on the date of sale of currency (clause 2 of Article 250, clause 6 of clause 1 of Article 265, clause 10 of clause 4 of Article 271, clause 9 of clause 7 of Article 272 of the Tax Code of the Russian Federation):
- negative difference is included in non-operating expenses;
- the positive difference is in non-operating income.
The bank's commission on currency purchase and sale transactions can also be taken into account in non-sales expenses (clause 15, clause 1, article 265 of the Tax Code of the Russian Federation).
Let's look at an example. Trading house "Complex" (as of 01/12/2016) has 1,000.00 EUR in its current currency account. On the same day, the organization instructs the authorized bank to sell foreign currency in the amount of EUR 500.00. On January 12, 2016, the currency was purchased by the bank at the rate of 81.00 rubles per EUR. On the same day, the bank transferred the proceeds from the sale of currency to the organization’s current account.
First, let’s create a document “Write-off from current account” (Fig. 1):
Rice. 1
- Call from the menu: Bank – Bank statements.
- Click the Add button.
- Select the write-off document transaction type Other settlements with counterparties.
- In the from field, indicate the date of generation of the received bank statement.
- In the Accounting account field, select account 52 “Currency accounts”.
- In the fields Vx. number and input date, indicate the details of the payment order or other supporting document.
- In the Recipient field, select the counterparty from the "Accounts" directory.
- In the Amount field, enter the payment amount.
- The Bank account field displays the account from which money is transferred to the bank. In our example, a current currency account in EUR.
- In the fields Agreement / DDS Article select:
- an agreement that has the form “Other” and the corresponding settlement currency (in our example – EUR.);
- cash flow item “Sale of foreign currency (write-off)” with the type of cash flow “Other payments for current transactions”. - In the Amount field, enter the amount of foreign currency being sold.
- In the Settlement account field, enter account 76.29 "Other settlements with different debtors and creditors (in currency)". In our example, the account In the Payment purpose field, enter the text of the payment purpose.
- Select the Verified by bank statement checkbox.
- Click the Submit button.
Then we generate the document “Receipt to the current account”, with the type of operation “Receipts from the sale of foreign currency” (Fig. 2).
As a result of this document, the corresponding transactions will be generated.
Rice. 2
- Type of transaction: Receipts from the sale of foreign currency.
- In the from field, indicate the date of receipt of funds in accordance with the bank statement.
- In the fields Vx. number and input date, please indicate the details of the bank order.
- In the Payer field, select the name credit organization from the directory "Counterparties".
- The Bank account field reflects the current account into which proceeds from the sale of foreign currency will be received.
- The Contract fields reflect the corresponding contract and the cash flow item that must be selected. In our example, we select the DDS item – “Sale of foreign currency (with the type of cash flow – “Other receipts from current operations”).
- In the Amount (val.) field, enter the amount of the currency being sold. In our example – 500.00 EUR.
- In the Settlement rate / Central Bank of the Russian Federation fields, enter the bank rate at which it intends to purchase the currency being sold (in accordance with the agreement for the sale of currency and the bank statement).
- Please check the remaining fields.
- Click the Submit button.
In order to see the movement on account 76.29 “Other settlements with different debtors and creditors (in currency)”, you can use the report Account Card 76.29 “Other settlements with different debtors and creditors (in currency)” (Fig. (menu: Reports – Card accounts).
Nowadays, no one is surprised by the presence of foreign exchange transactions in the daily activities of an organization. Export and import open up new opportunities for the successful development of an enterprise, and the accountant has to come to terms with the emergence of a separate branch of accounting - working with currency. The 1C: Enterprise Accounting 8 program, edition 3.0, provides all the functionality necessary to reflect currency transactions, and in this article I would like to dwell on the purchase of currency and its correct accounting in this program.
First of all, I would like to draw your attention to the fact that an organization has the right to purchase currency only through an authorized bank, and for making payments in foreign currency there is a separate account 52 in the accounting records. At the same time, to make payments it is necessary to have 2 bank accounts: ruble and foreign exchange.
As always, for this section of accounting to work correctly in the program, you need to make some settings. Let's start by setting up the functionality:
The following form opens:
This form allows you to configure a wide range of different functions, but now let’s look at the “Calculations” tab.
In order for currency transactions to be possible in accounting, the following flags must be set:Since transactions with currency must fall into Form No. 4 of the regulated financial statements, then it is necessary that this analytics be kept in accounting.
To do this, we will make the following settings in the program’s chart of accounts:
After opening the form, follow the hyperlink “Setting up a chart of accounts”:
In the settings form we will also follow the link:
In the window that opens, pay attention to the flag in the “By cash flow items”:
If the flag is not set, it must be set. This setting allows you to keep records in the context of the “Cash Flow Items” analytics. After setting the flag, this subaccount will appear on all cash accounts:
I would also like to note that if an organization in its accounting assumes the use of account 57 “Transfers in transit” when reflecting banking operations, then this setting must also be set. In general, this account is recommended to be used if there is a possibility that the order to the bank to purchase foreign currency (and therefore the debiting of a ruble amount from the current account) and the receipt of the amount in the foreign currency account by date may not coincide. If transactions occur within one day, then this account does not need to be used.
This setting is in the parameters accounting policy. It can be found in the program as follows:
You need to set the flag:
This is where we’ll finish with the program settings for currency accounting and begin directly reflecting currency transactions in 1C.
The first thing that needs to be done is to send an order to the bank to purchase currency (indicating the purpose of purchasing the currency, documents confirming the need to purchase currency, the amount of currency and the maximum exchange rate for the purchase). This order is a printed form that the bank develops independently. To withdraw amounts from the current account, a payment order is generated. In the 1C: Enterprise Accounting 8 program, this can be done on the “Bank and Cash Desk” tab.
The bank debits the amount required for the purchase from the ruble account. Let's perform this operation in the program:
In the document “Write-off from the current account”, select the type of operation “Other settlements with counterparties”:
We also fill out an agreement with the bank to which we entrust the purchase of currency. The contract must be in the “Other” type:
Next, we indicate the cash flow item - you must indicate “Purchase of foreign currency (write-off).” If your accounting uses account 57, then in the “Settlements account” detail you must indicate “57.02”; if accounting without it, then account “76.09”:
In the “Bank account” detail we indicate a ruble account, since the debit is carried out from the organization’s ruble account.
After posting, the document generates the following account movements:
After debiting the ruble amount from the current account, the bank executes our order and purchases currency. Since in accounting the storage of foreign currency is carried out in rubles (for the reliability of the data), when foreign currency amounts and other transactions with currency are received into the account, the amount is recalculated into the ruble equivalent. In order for the recalculation to be carried out on the basis current rate, it is necessary to promptly update the data in the “Currency Rates” directory. The program has the ability, if you have an Internet connection, to automatically download exchange rates Central Bank Russia:
To register the fact of purchasing currency, a document “Receipt to current account” is generated.
Fill out the document with the necessary data:
1. Type of transaction – “Purchase of foreign currency”;
2. In the “Amount” detail, indicate the amount of purchased currency;
3. In the “Bank account” detail - the organization’s foreign currency account. Please note that the contract must indicate the currency (in our case, “USD”).
In the “Bank rate” detail, you must indicate the rate at which the currency was purchased by the bank on our instructions. Accordingly, the “Amount in rubles” detail will reflect the amount spent by the bank. In the details “Central Bank Rate” - the rate that is relevant on the date of the transaction. The flag “Reflect the difference in the exchange rate as part of expenses” determines the crediting of the lost difference between the rate of the Central Bank and the rate of our bank:
After execution, the document generates the following movements:
In our case, the second entry credits the foreign currency amount to the organization’s foreign currency account, the third entry writes off losses incurred due to the difference in the exchange rate of the Central Bank with the exchange rate of the bank that purchased currency for us.
I will also dwell in more detail on the first wiring. It means that the organization’s foreign currency account contained a certain currency amount, which was also overvalued, reflecting the difference in exchange rates (in this case, the currency fell in price and the organization suffered losses). I would also like to note that the revaluation of funds and liabilities in foreign currency is carried out on the day when movements are made on the foreign currency account and at the end of the month, regardless of the presence/absence of transactions on it. For revaluation at the end of the month there is a special routine operation"Revaluation currency funds”, which is performed as part of the “Month Closing” set of operations:
Since the amount of 75,000 rubles was transferred to the bank, and foreign currency was purchased in the amount of 73,750 rubles, then we need to return the difference to the ruble account.
We will also use the document “Receipt to current account”:
After filling out the document, the following transactions are generated:
This completes the currency purchase operations. You can check the status of your accounting accounts using the “Turnover balance sheet” report.
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